Delaware Academy at Delhi proposes 2.9% tax levy; asks voters to approve three reserve‑use propositions

Sarah, the district business official and budget presenter, outlined a proposed 2026–27 budget of roughly $25.0 million and said the district is proposing a tax levy at the allowable cap of 2.9%.

“The proposed tax levy remains at the district's allowable tax cap of 2.9%,” Sarah said during the budget hearing, and she emphasized that a substantial portion of the year‑to‑year increase is related to debt service.

Why it matters: the presentation said the proposed budget reflects higher costs across several categories — including an 11% rise in health insurance and sharply higher materials and supplies costs — while the district plans to use reserve funds to limit immediate tax impacts. Presenter figures showed instructional spending remains the district’s largest operational category even as debt service grew the fastest.

The budget presentation and propositions: Sarah explained three propositions that will appear on the district ballot. Proposition 1 is the budget adoption vote for the proposed 2026–27 budget. Propositions 2 and 3 would authorize the use of previously established technology and capital reserve funds to purchase equipment (computers and smart boards) and to offset debt service; the presenter said those reserve expenditures would not increase taxes because the funds were already approved by voters.

“The technology reserve fund isn't being used to build the ag tech area. It is being used to purchase new student computers, teacher computers, and smart boards,” Sarah said, adding that remaining balances were limited (the presentation cited roughly $200,000 remaining in the technology reserve and about $735,000 in the capital reserve while noting the capital reserve has capacity up to about $1.5 million).

Costs and purchasing plan: Board and staff discussion provided example unit costs used in the planning: smart boards at about $3,000 each, Chromebooks near $500 and PCs around $1,200. The presentation described a purchase schedule that could include about 150 computers and 45 smart boards over the planned replacement cycle. The district also said it may consider leasing as an alternative funding approach.

Staffing and operations: The presentation listed current instructional vacancies — including elementary, middle‑school science and a technology/computer science teacher position — and said the district is interviewing candidates. Presenters said no personnel cuts are planned under the proposed budget.

Debt and reserve strategy: Board members and staff described a multi‑year reserve plan to smooth debt‑service impacts from capital projects (including proposals for a turf field, a technology/ag wing and an energy performance contract). They said relying on reserves will reduce immediate tax pressure that would otherwise come from a 15‑year debt schedule.

Homeowner impact and schedule: The district displayed estimated homeowner impacts at several assessment levels (one example in the presentation estimated about $2.54 more per month on a $100,000 assessed home under the proposal). The presenters noted these are estimates and that final state aid runs — which affect precise tax calculations — were not yet available.

What’s next: The board reminded residents that the annual budget vote and board elections are scheduled for Tuesday, May 19, with in‑person voting at the Middle School building from noon to 8 p.m. The hearing concluded with routine announcements and adjournment.

No formal board vote on the budget occurred during the hearing; the proposals will be decided by voters at the May 19 ballot.